Mags Company applies manufacturing overhead to jobs based on direct labor hours used Overhead costs are estimated to be 500.000 Estimated machine hours are 125.000 hours and estimated direct labor hours 50.000 hours During the year, actual overhead costs totaled 5322.0000 and it incurred 130,000 machine hours and 46,000 direct labor hours What is the amount of over or under allocated overhead O A $66.000 under located OB. 522.000 overallocated OC. 524.000 under located OD. 510.000 over located